2007 (11) TMI 142

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....er (T)]. -1.  This appeal has been filed against Order-in-Original No. 03/2007 (Comm'r) dated 8-1-2007 passed by the Commissioner of Customs and Central Excise, Guntur. 2. Revenue proceeded against the appellants on the ground that they failed to discharge the Service Tax liability on the hire purchase services rendered by them during the period from 16-7-2001 to 30-9-2005. In this connect....

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....gly challenge the impugned order. 3. Shri B. Seetaramaiah, learned Consultant appeared on behalf of the appellants and Ms. Sudha Koka, learned representative for the Revenue. 4. The learned consultant pointed out that the point of dispute is the leviability of Service Tax on the income received by them towards the hire purchase finance services rendered by them. The learned consultant pointe....

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....d is time barred and the Commissioner has not considered the submissions made by the appellants in this regard. 5. The learned departmental representative pointed out that the appellants suppressed the facts of receiving income relating to "Hire Purchase Services" and also in respect of some "Other Services", the appellant suppressed the fact of receipt of income and therefore, she said the dem....

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....ame of the appellant-company. Documentary evidence is available in the file. Therefore, the service rendered is actually "Hire Purchase Finance Scheme" and not "Hire Purchase Scheme" where the ownership of the vehicle or equipment lies with the service provider, who finances the purchase. On going through the citation cited by the learned consultant, we find that the facts of the present case are ....